A device for applying at spaced positions (P1, X) over a moving web of material (S) superposed strips of a first (A) and a second (B) includes a first (10, 12) and a second (20, 22) cutting unit arranged cascading with respect to each other. Each unit includes a rotary knife (10, 20) that can be fed with the respective material (A, B) and an anvil roll (12, 22) which cooperates with the respective knife (10, 20) to cut the abovementioned strips of material (A, B). The anvil rolls (12, 22) of the two units are arranged facing each other, movable of concordant motions with respect to each other and configured in such a manner to transfer the strips of the first material (A) from the first anvil roll (12) over the second anvil roll (22) superimposing them to the strips of the second material (B). The second anvil roll (22) then provides for passing over the moving web of material (S) the strips of the first (A) and second material (B) superimposed to each other.
